Report 2022-301 Recommendations

When an audit is completed and a report is issued, auditees must provide the State Auditor with information regarding their progress in implementing recommendations from our reports at three intervals from the release of the report: 60 days, six months, and one year. Additionally, Senate Bill 1452 (Chapter 452, Statutes of 2006), requires auditees who have not implemented recommendations after one year, to report to us and to the Legislature why they have not implemented them or to state when they intend to implement them. Below, is a listing of each recommendation the State Auditor made in the report referenced and a link to the most recent response from the auditee addressing their progress in implementing the recommendation and the State Auditor's assessment of auditee's response based on our review of the supporting documentation.

Recommendations in Report 2022-301: Judicial Branch Procurement: Although Four Superior Courts We Reviewed Generally Met Procurement Requirements, Glenn County Superior Court Needs to Significantly Improve Its Procurement Practices (Release Date: January 2023)

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Recommendations to Superior Court of California, County of Glenn
Number Recommendation Status
3

To ensure that purchase requests are appropriate and authorized, Glenn should, by July 2023, implement a formal process for obtaining and documenting prior authorization before agreeing to make purchases. This process should include completing purchase order forms and requiring staff to adhere to these procedures.

 Pending
4

To ensure that payments are properly approved and supported, Glenn should, by July 2023, develop and implement a formal written policy that requires the court to prepare and maintain documentation to support all payments and related approvals.

 Pending
5

To ensure that payments are appropriate, Glenn should, by July 2023, develop and enforce policies for approving payments. The policy should require separation of duties to prevent staff from approving their own purchases.

 Pending
6

To reduce the risk of improper use of purchase cards, Glenn should, by July 2023, revise its purchase card processes to specify the appropriate uses of a purchase card and to require the review of documents that support the transaction before approving a payment.

 Pending
7

To comply with state law and to strengthen its procurement practices, Glenn should create a local contracting manual and implement its use as required by July 2023.

 Pending
8

To demonstrate that it follows competitive bidding and contract award requirements, Glenn should, by July 2023, develop and implement a process for ensuring that its contracting practices meet requirements in state law. The court should also maintain complete information and documentation about its population of contracts.

 Pending
Recommendations to Superior Court of California, County of San Francisco
Number Recommendation Status
1

To ensure that payments are appropriate, San Francisco should, by July 2023, document and implement formal procedures for approving invoices—including appropriate levels of approval—and require staff to follow these procedures.

 Pending
2

To ensure that it follows contract requirements, San Francisco should add a policy to its local contracting manual by July 2023 that establishes levels of approval authority for entering into contracts.

 Pending


Print all recommendations and responses.